Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsAppeals to the Commissioner
| 27. The provisions of section 73 of the Income Tax Ordinance shall apply as if such provisions were provisions of this Act and refer to this Act, the extent of the land which has been assessed, return of land and Assessor of Land Tax instead of to the Income Tax Ordinance, the amount at which property has been valued for the purpose of any capital gains, return of income and Income Tax Assessor, and as if the reference in that section to any other section of that Ordinance were a reference to the provisions of that other section applied as if they were provisions of this Act in the manner indicated in this Act. |